The IRS has issued two forms (along with accompanying instructions) that corporations must use to satisfy the return and information statement requirements under Section 6039 of the Internal Revenue Code of 1986, as amended....more
1/20/2025
/ Compensation & Benefits ,
Employee Benefits ,
Employee Stock Purchase Plans ,
Incentive Stock Options ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Penalties ,
Reporting Requirements ,
Required Forms ,
Tax Returns
This client alert is intended to remind you of certain 2018 year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the Code), with respect to stock issued to employees or former...more
1/24/2019
/ Employee Stock Purchase Plans ,
Filing Requirements ,
Form 3921 ,
Form 3922 ,
Incentive Stock Options ,
Internal Revenue Code (IRC) ,
IRS ,
ISOs ,
Privately Held Corporations ,
Reporting Requirements ,
Stock Issuance ,
Stocks ,
Tax Planning
Section 162(m) of the Internal Revenue Code denies a tax deduction to a public company for compensation paid to certain individuals—called “covered employees”—to the extent that the compensation paid to such individual...more
8/27/2018
/ Compensation & Benefits ,
Covered Employees ,
Employee Benefits ,
Grandfathering Rules ,
Incentive Stock Options ,
Initial Public Offering (IPO) ,
Internal Revenue Code (IRC) ,
New Guidance ,
Performance Incentives ,
Recordkeeping Requirements ,
Section 162(m) ,
Tax Deductions ,
Tax Planning ,
Tax Reform